Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.5 - FILING AND REMITTANCE
Subchapter 42.5.2 - Electronic Funds
Rule 42.5.202 - ELECTRONIC RETURNS AND SIGNATURES

(1) The department's ability to accept electronic returns is evolving. Taxpayers should check the department's web site at www.revenue.mt.gov [File Link Not Available], to determine which types of returns the department will accept electronically and the electronic submission options that are available.

(2) An electronic return is not complete unless all requested information is provided and it is signed by the taxpayer or the taxpayer's authorized representative as provided in this rule.

(3) Providing an electronic signature as part of an electronic filing is the filer's declaration, under the penalty of false swearing, that:

(4) The department is part of a federal-state joint-filing program that allows taxpayers to electronically file certain federal and state tax returns at the same time. If a taxpayer files an electronic Montana return as part of the federal-state joint-filing program, the taxpayer's federal signature or PIN is considered the taxpayer's signature or PIN on the Montana return.

(5) If the department permits a taxpayer to file a return electronically outside the federal-state joint-filing program, the act of filing the return electronically constitutes the filer's declaration, under the penalty of false swearing, that:

(6) A return may be made electronically for a taxpayer unable to make the taxpayer's own return by an authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer as provided in ARM 42.15.303.

(7) The act of electronically filing a return on behalf of a taxpayer constitutes a declaration by the filer, under penalty of false swearing, that the information in the return is true, correct, and complete, and that the person is authorized to act on behalf of the taxpayer.

(8) A return that is submitted electronically is subject to the same filing deadlines as a paper return.